International Buget Partnership OPEN BUDGET QUESTIONNAIRE PAKISTAN September 28, 2008 International Buget Partnership Center on Buget an Policy Priorities 820 First Street, NE Suite 510 Washington, DC 20002 www.internationalbuget.org www.openbugetinex.org
This questionnaire was complete by: Name: Rafia Ghaus & Naeem Ahme Organization: Social Policy an Development Centre (SPDC) Aress: 15 M.C.H.S.Block 7 & 8, Karachi, Pakistan Telephone: 00-9221-111-113-113 E-mail: rafiaghaus@spc.org.pk; naeem@spc-pak.com 2
International Buget Partnership OPEN BUDGET QUESTIONNAIRE PAKISTAN Section One: The Availability of Buget Documents... 4 Table 1. Buget Year of Documents Use in Completing the Questionnaire... 5 Table 2. Key Buget Documents Use: Full Titles an Internet Links... 6 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal... 8 Table 4. Distribution of the Enacte Buget an Other Reports... 9 Section Two: The Executive s Buget Proposal... 10 Estimates for the Buget Year an Beyon... 11 Estimates for Years Prior to the Buget Year... 23 Comprehensiveness... 32 The Buget Narrative & Performance Monitoring... 39 Aitional Key Information for Buget Analysis & Monitoring... 42 Section Three: The Buget Process... 49 Executive s Formulation of the Buget... 50 Legislative Approval of the Buget... 54 Executive s Implementation of the Buget... 58 Year-en Report an the Supreme Auit Institution... 74 3
Section One: The Availability of Buget Documents 4
Table 1. Buget Year of Documents Use in Completing the Questionnaire Please inicate the buget year of the ocument use to complete the questionnaire. If the ocument is not available to the public, please state, Not Available. Buget Documents Use in Completing the Questionnaire As explaine in the guie to the questionnaire, ocuments from a variety of fiscal years are referre to throughout the questionnaire. Please inicate below for which fiscal year responses to questions relating to each report or experience were base on. Buget Year Use Pre-Buget Statement Not Available Buget Summary 2007-08 Executive s Buget Proposal 2007-08 Supporting Buget Documents 2007-08 Citizens Buget Not Available Enacte Buget 2007 In-Year Reports Mi-Year Report Year-En Report Not Available Not Available Not Available Auit Report 2005-06 5
Table 2. Key Buget Documents Use: Full Titles an Internet Links Please provie the full title, ate an Internet link for all ocuments to be cite in Sections 2 & 3. If an Internet link is not available for the ocument, please inicate one of these three answers: Not Prouce, Prouce but Not Available to the Public, Publicly Available, but Not on the Internet. Buget Document Full Title, Date, an Internet Link Pre-Buget Statement Buget Summary Executive s Buget Proposal Buget Document One in Support of the Executive s Buget Proposal Not Prouce Buget Speech 2007-08, Ministry of Finance, Pakistan. Publicly Available on Internet, ate June 9 th, 2007. http://www.finance.gov.pk/buget/bugetspeech_2007_0 8.pf Buget in Brief 2007-08, Ministry of Finance, Pakistan. Publicly Available, but Not on the Internet, ate June 9th, 2007. Poverty Reuction Strategy Paper-II, April 25, 2007 www.finance.gov.pk/poverty/pakistan_seconomicturnar oun.pf Documents Available Publicly an on Internet Buget Document Two in Support of the Executive s Buget Proposal Public Sector Development Program (PSDP) www.pakistan.gov.pk/ministries/planninganevelopme nt-ministry/annualplan2007-08.htm, ate June 2007. Economic Survey 2006-07, Ministry of Finance, Pakistan. http://www.finance.gov.pk/survey/survey.htm, ate June 08, 2007. Annual Plan 2007-08, Planning Commission of Pakistan, ate June 08, 2007. http://www.pakistan.gov.pk/ministries/planninganevel opment-ministry/annualplan2007-08.htm Document Publicly Available, But Not on the Internet Buget Document Three in Support of the Executive s Buget Proposal Annual Buget Statement 2007-08, ate June 09, 2007. Explanatory Memoranum on Feeral Receipts, ate 09, 2007. Estimates of Foreign Assistance, ate June 09, 2007. 6
Deman for Grants an Appropriations, ate June 09, 2007. Details for Deman for Grants an Appropriations, ate June 09, 2007. Citizens Buget Enacte Buget In-Year Reports Not Prouce Finance Bill 2007 www.cbr.gov.pk/buget2007/financebill/finance%20ac T%20(2007).pf, ate June, 2007. Not Prouce Mi-Year Review Not Prouce Year-En Report Not Prouce Auit Report Available on Request CBR Year Book 2005-06 http://www.cbr.gov.pk/yearbook/2005-2006/yearbook2005-06bydrs.pf, ate May 2006. Other Documents Meium Term Development Framework, Planning Commission. http://www.pakistan.gov.pk/ministries/ planninganevelopment-ministry/mtf.htm, ate May 2005. Relevant Ministries & Departments Prouce but Not Available to the Public 7
Table 3. Distribution of Documents Relate to the Executive s Buget Proposal DISTRIBUTION OF BUDGET DOCUMENTS For the following reports, place Yes in the appropriate row below to inicate if the report is: Main ocument Executive s Buget Proposal Buget summary* Supporting Document 1 Supporting Document 2 A. Not prouce, even for internal purposes Yes B. Prouce for internal purposes, but not available to the public C. Prouce an available to the public, but only on request D. Prouce an istribute to the public (for example, in libraries, poste on the Yes Yes Yes Yes Internet.) For buget reports that are prouce an istribute to the public, what steps oes the executive take to istribute these reports an to promote interest in them? For each characteristic, mark Yes if yes, No if no, or NA if Not Available. Prebuget Prebuget Main ocument Executive s Buget Buget summary* Supporting Document 1 Supporting Document 2 Citizens buget Yes Citizens buget 1. The release ate is known at least one month in avance NA Yes Yes No No NA 2. Avance notification of release is sent to users, NA Yes Yes Yes Yes NA meia 3. Release to public same ay as official release to meia NA Yes Yes Yes Yes NA 4. Available on the Internet free of charge NA Yes Yes Yes Yes NA 5. Free print copies available, limite istribution NA Yes Yes Yes Yes NA 6. Free print copies available, mass istribution NA Yes Yes Yes Yes NA 7. Reaily available outsie capital an/or big cities + NA Yes Yes Yes Yes NA 8. Written in more than one NA Yes Yes Yes Yes NA language 9. News conference is hel to iscuss release NA Yes Yes Yes Yes NA *A buget summary shoul be a stan-alone ocument, which coul inclue a buget speech or a separately publishe executive summary. + Mark Yes if access by mail orer or by Internet, if Internet service is reaily available outsie the capital an/or big cities. 8
Table 4. Distribution of the Enacte Buget an Other Reports DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS For the following reports, place a Yes in the appropriate row below to inicate if the report is: Enacte buget In-year reports Mi-year review Year-en report Auit report A. Not prouce, even for internal purposes Yes Yes Yes B. Prouce for internal purposes, but not available to the public C. Prouce an available to the public, but only on Yes request D. Prouce an istribute to the public (for example, in libraries, poste on the Yes Internet.) For buget reports that are prouce an istribute to the public, what steps oes the executive take to istribute these reports an to promote interest in them? For each characteristic, mark Yes if yes, No if no, or NA if Not Available. Enacte buget In-year reports Mi-year review Year-en report Auit report 1. The release ate is known at least one month in avance No NA NA NA No 2. Avance notification of release sent to users, meia Yes NA NA NA Yes 3. Release to public same ay as official release to meia Yes NA NA NA Yes 4. Available on the Internet free of charge Yes NA NA NA No 5. Free print copies available, limite istribution Yes NA NA NA Yes 6. Free print copies available, mass istribution No NA NA NA No 7. Reaily available outsie capital/big cities + Yes NA NA NA No 8. Written in more than one language Yes NA NA NA No 9. News conference is hel to iscuss release Yes NA NA NA No + Mark Yes if access is available by mail orer or by Internet, if Internet service is reaily available outsie the capital an/or big cities. 9
Section Two: The Executive s Buget Proposal Notes on abbreviations: BY = buget year (year for which the buget proposals are being mae) BY+1 = one year beyon the buget year BY-1 = one year before the buget year Please mark your answer by placing the appropriate letter in the box to the right of the question. For all answers marke not applicable/other, please provie a brief explanation inicating either why the answer choices provie are not applicable or why another response woul be more appropriate. 10
The Executive s Buget Proposal Estimates for the Buget Year an Beyon 1. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by aministrative unit (that is, by ministry, epartment, or agency)? a. All expenitures are classifie by aministrative unit. b. Expenitures are classifie by aministrative unit, but some small units are not shown separately. c. Expenitures are classifie by aministrative unit, but a significant number of units are not shown separately.. No expenitures classifie by aministrative unit are presente. Detail of expeniture classification by aministrative unit can be foun from Deman for Grants an Appropriations, 2007-08, page (V), Pink Book a Peer Reviewer One Peer Reviewer Two 2. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by functional classification? a. All expenitures are classifie by functional classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function.. No expenitures classifie by function are presente. Annual Buge Statement (ABS) 2007-08, Page 8-17 presents the bugete expenitures on the basis of functional coe. a Peer Reviewer One Peer Reviewer Two 11
3. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by economic classification? a. All expenitures are classifie by economic classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification.. No expenitures classifie by economic classification are presente. Deman for Grants an Appropriations, 2007-08, Pink Book a Peer Reviewer One Peer Reviewer Two 12
4. Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the buget year? a. Program-level ata are presente for all expenitures. b. Program-level ata are presente for at least two-thirs of, but not all, expenitures. c. Program-level ata are presente, but for less than two-thirs of expenitures.. No program-level ata are presente. Public Sector Development Program (PSDP) 2007-08 presents program-wise information of evelopment expeniture both for national an provincial governments. Deman for Grants an Appropriations (Pink Book) 2007-08 presents the same information on non-evelopment expenitures. Researcher s Response to this Question was "a." c Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be "c." While PSDP presents program-wise information for evelopment expenitures an Pink Book provies ata on current expenitures, it is ifficult to etermine the new current expenitures associate with the various programs in the PSDP. There is a general concern about coorination between the evelopment buget an its link with the current buget. Researcher Response: I chose my answer because the question oes not explicitly asking the linkages between evelopment an current expenitures. Therefore, we woul like to retain our answer. IBP IBP eitors chose answer "c" to maintain the consistency of the ata across the countries. 13
5. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate expeniture are presente. b. No, multi-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). b Peer Reviewer One Peer Reviewer Two 6. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover a multiyear perio (for at least two years beyon the buget year)? a. Yes, multi-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, multi-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, multi-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, multi-year estimates are presente for aggregate expeniture only, or they are not presente at all. Peer Reviewer One Peer Reviewer Two 14
7. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the buget year? a. All sources of tax revenue are ientifie iniviually. b. Sources of tax revenue amounting to at least two-thirs of, but not all, tax revenues are ientifie iniviually. c. Sources of tax revenue amounting to less than two-thirs of all tax revenues are ientifie iniviually.. No sources of tax revenue are ientifie iniviually. Explanatory Memoranum on Feeral Receipt 2007-08, Pages 1 to 14. a Peer Reviewer One Peer Reviewer Two 8. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of non-tax revenue (such as grants, property income, an sales of goos an services) for the buget year? a. All sources of non-tax revenue are ientifie iniviually. b. Sources of non-tax revenue amounting to at least two-thirs of, but not all, nontax revenues are ientifie iniviually. c. Sources of non-tax revenues amounting to less than two-thirs of all non-tax revenue are ientifie iniviually.. No sources of non-tax revenues are ientifie iniviually. Explanatory Memoranum on Feeral Receipt 2007-08, Pages 15 to 41. a Peer Reviewer One Peer Reviewer Two 15
9. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenue presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate revenue are presente. b. No, multi-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). b Peer Reviewer One Peer Reviewer Two 10. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover a multi-year perio (for at least two years beyon the buget year)? a. Yes, multi-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, multi-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, multi-year estimates are presente, but only for some iniviual sources of revenue.. No, multi-year estimates are presente for aggregate revenue only, or they are not presente at all. Peer Reviewer One Peer Reviewer Two 16
11. Does the executive s buget or any supporting buget ocumentation present ata on the total government ebt outstaning for the buget year? a. Yes, the ata reflect the outstaning ebt both at the start of the buget year an at the en of the buget year (an thereby reflect the net borrowing requirement of the buget). b. Yes, the ata reflect the outstaning ebt at the en of the buget year. c. Yes, the ata reflect the outstaning ebt at the start of the buget year.. No, ata on the outstaning ebt are not presente. Researcher s Response to this Question was "." Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be c. The Economic Survey of Pakistan reports the outstaning ebt as of en March BY-1. See Economic Survey of Pakistan p.77 Table 5.14 which shows the ebt ata up to FY07 (en-march). i.e. Three months before the start of buget year. Further, the Explanatory Memoranum on Feeral Receipts gives the net borrowing requirement for permanent ebt (long term ebt) [p.60], floating (shortterm) ebt [p. 63], unfune ebt [p. 67] an foreign currency permanent ebt [p. 62]. The net borrowing requirement from multilateral onors, other countries an euro bon issues is missing. c Researcher Response: I chose my answer because the question is asking about the ebt liabilities for the upcoming fiscal buget year. IBP IBP eitors chose answer "c" consistent with the peer reviewers observation that the net borrowing requirement from multilateral onors, other countries an euro bon issues is missing 17
12. Does the executive s buget or any supporting buget ocumentation present interest payments on the ebt for the buget year? a. Yes, interest payments on the ebt are presente. b. No, interest payments on the ebt are not presente. c. Not applicable/other (please comment). Feeral Buget in Brief 2007-08, page 20. a Peer Reviewer One Peer Reviewer Two 18
13. Does the executive s buget or any supporting buget ocumentation present information relate to the composition of government ebt (such as interest rates on the ebt, maturity profile of the ebt, currency enomination of the ebt, or whether it is omestic an external ebt) for the buget year? a. Yes, extensive information relate to the composition of government ebt is presente. b. Yes, key aitional information is presente, but some etails are exclue. c. Yes, some aitional information is presente, but it lacks important etails.. No, aitional information relate to the composition of government ebt is not presente. Feeral Buget in Brief 2007-08 page 15 presents a profile of external resources; on page 20 information on interest payment on foreign an omestic ebt is available, an on page 13 it provies information on profits from internal receipts. Researcher s Response to this Question was "a." b Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be b. Although buget ocuments provie a summary of resources available an interest payment requirements, the focus is on the flow rather than stock of ebt. The Economic Survey of Pakistan (07-08) [p. 81, 82 an 150] presents ata on composition of ebt in terms of long-term, short-term an unfune. The currency enomination if external ebt is not mae public. The functional classification for external ebt is non-stanar. Researcher Response: I chose my answer because the focus is on the stock of ebt not the flow of ebt. IBP IBP eitors chose answer "b" to maintain the consistency of the ata across the countries. 19
14. Does the executive s buget or any supporting buget ocumentation present the macroeconomic forecast upon which the buget projections are base? a. Yes, an extensive iscussion of the macroeconomic forecast is presente, an key assumptions (such as inflation, real GDP growth, unemployment rate, an interest rates) are state explicitly. b. Yes, the macroeconomic forecast is iscusse an most of the key assumptions are state explicitly, but some etails are exclue. c. Yes, there is some iscussion of the macroeconomic forecast (an/or the presentation of key assumptions), but it lacks important etails.. No, information relate to the macroeconomic forecast is not presente. PRSP-II presents the macro-economic forecast of the buget year, pages 21-A an 21-B. Researcher s Response to this Question was "a." Peer Reviewer One c Peer Reviewer Two A more appropriate response to this question woul be c. Although some macroeconomic forecasts are presente in the PRSP- II it is unclear how they are erive. Further, the link between the macroeconomic forecasts an the buget is missing. No projections of BY GDP are inclue in the buget ocuments. The Economic Survey of Pakistan, which is the flagship economic publication of the buget process, oes not provie the macroeconomic framework nor is it iscusse as part of the buget. Researcher Response: I chose my answer because PRSP-II is also a publication of Ministry of Finance, Government of Pakistan an extensively referre for research by Government, Donors, etc. Therefore, we shoul take the ocument as authentic. The question of erivation is answere in the text of PRSP-II. IBP IBP eitors chose answer "c" to maintain the consistency of the ata across the countries. 20
15. Does the executive s buget or any supporting buget ocumentation show the impact of ifferent macroeconomic assumptions (i.e., sensitivity analysis) on the buget (incluing expenitures, revenues, an ebt)? a. Yes, extensive information on the impact of macroeconomic assumptions on the buget is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of the major macroeconomic assumptions, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of ifferent macroeconomic assumptions on the buget is not presente. No sensitivity analysis is presente in the buget ocuments or any other buget relate ocuments. Peer Reviewer One Peer Reviewer Two 16. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year that shows how policy proposals in the buget, as istinct from existing policies, affect expenitures? a. Yes, extensive information on the impact of policy proposals on expenitures is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policy proposals on expenitures, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of policy proposals on expenitures is not presente. b Annual Plan 2007-08. Peer Reviewer One Peer Reviewer Two 21
17. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year that shows how policy proposals in the buget, as istinct from existing policies, affect revenues? a. Yes, extensive information on the impact of policy proposals on revenues is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policy proposals on revenues, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of policy proposals on revenues is not presente. Policy initiatives an its expecte outcomes are iscusse in Buget Speech. Please see buget speech 2007-08, http://www.finance.gov.pk/buget/bugetspeech_2007_08.pf Researcher s Response to this Question was "b." c Peer Reviewer One Answer shoul be "c." Peer Reviewer Two A more appropriate response to this question woul be c. The iscussion is very superficial an no etails are provie. Buget Speech FY08, para.74-94 iscuss revenue policy changes but o not well on how much of a revenue change is expecte. There is limite accounting for tax expenitures in Pakistan. Researcher Response: I chose my answer because the proposals are presente in percentage increase in the total revenues. IBP IBP eitors chose answer "c" to maintain the consistency of the ata across the countries. 22
Estimates for Years Prior to the Buget Year 18. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by aministrative unit (that is, by ministry, epartment, or agency)? a. All expenitures are classifie by aministrative unit for BY-1. b. Expenitures are classifie by aministrative unit for BY-1, but some small units are not shown separately. c. Expenitures are classifie by aministrative unit for BY-1, but a significant number of units are not shown separately.. No expenitures classifie by aministrative unit are presente for BY-1. Annual Buget Statement (ABS) 2007-08 pages 8-15 contains this information. a Peer Reviewer One Peer Reviewer Two 19. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by functional classification? a. All expenitures are classifie by functional classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function for BY-1.. No expenitures classifie by function are presente for BY-1. Deman for Grants an Appropriations 2007-08 (White Book) a Peer Reviewer One Peer Reviewer Two 23
20. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by economic classification? a. All expenitures are classifie by economic classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification for BY-1.. No expenitures classifie by economic classification are presente for BY-1. a Deman for Grants an Appropriations 2007-08 (White Book) Peer Reviewer One Peer Reviewer Two 21. Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the year preceing the buget year (BY-1)? a. Program-level expeniture ata are presente for all expenitures for BY-1. b. Program-level expeniture ata are presente for at least two-thirs of, but not all, expenitures for BY-1. c. Program-level expeniture ata are presente, but for less than two-thirs of expenitures for BY-1.. No program-level expeniture ata are presente for BY-1. PSDP 2007-08 presents information for every program. This information is for only evelopment expenitures. No information is available for recurring expenitures by programs. c Peer Reviewer One Peer Reviewer Two 24
22. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the expeniture estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original enacte levels to reflect six or more months of actual expeniture. b. All BY-1 estimates have been upate from the original enacte levels, but reflect less than six months of actual expeniture. c. Some BY-1 estimates have been upate from the original enacte levels to reflect actual expeniture.. The BY-1 estimates have not been upate from the original enacte levels, or no BY-1 estimates are presente. a Feeral Buget in Brief 2007-08, pages 19-35 presents this information. The revise buget of BY-1 presents 10 months of actual provisional ata. Peer Reviewer One Peer Reviewer Two 23. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate expeniture are presente. b. No, such prior-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). Pakistan Economic Survey 2006-07, page 74 presents this information. a Peer Reviewer One Peer Reviewer Two 25
24. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, such prior-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, such prior-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, such prior-year estimates are presente for aggregate expeniture only, or they are not presente at all. Information for BY-2 is only for evelopment expenitures in PSDP 2007-08. Peer Reviewer One Peer Reviewer Two 25. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all expenitures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all expenitures are presente in the buget or supporting buget ocumentation. Actual outcomes of all expenitures are not available in buget or any other ocument. c Peer Reviewer One Peer Reviewer Two 26
26. Are the expeniture estimates for the years prior to the buget year ajuste, as neee, to be comparable with the buget-year estimates in terms of classification an presentation? a. Yes, prior-year ata are always ajuste to be comparable to the buget year ata. b. Yes, in most cases, prior-year ata are ajuste to be comparable. c. Yes, in some cases, prior-year ata are ajuste to be comparable, but significant eviations between prior-year an buget-year classifications exist.. No, prior-year ata are not ajuste to be comparable, or no prior-year estimates are presente. New buget classification of 2003-04 has not ajuste expenitures to be comparable. However, new buget ocuments contain this information such as Feeral Buget in Brief an ABS 2007-08. These figures are now comparable. b Peer Reviewer One Peer Reviewer Two 27. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the year preceing the buget year (BY-1)? a. All tax revenues are ientifie iniviually for BY-1. b. Tax revenues amounting to at least two-thirs of, but not all, tax revenue for BY-1 are ientifie iniviually. c. Tax revenues amounting to less than two-thirs of all tax revenues for BY-1 are ientifie iniviually.. No tax revenues are ientifie iniviually for BY-1. Explanatory Memoranum on Feeral Receipt 2007-08 has all information regaring ifferent sources of tax revenues. a Peer Reviewer One Peer Reviewer Two 27
28. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of non-tax revenue (such as grants, property income, an sales of goos an services) for the year preceing the buget year (BY-1)? a. All non-tax revenues are ientifie iniviually for BY-1. b. Non-tax revenues amounting to at least two-thirs of, but not all, non-tax revenue for BY-1 are ientifie iniviually. c. Non-tax revenues amounting to less than two-thirs of all non-tax revenues for BY-1 are ientifie iniviually.. No non-tax revenues are ientifie iniviually for BY-1. Explanatory Memoranum on Feeral Receipt 2007-08, page 15. a Peer Reviewer One Peer Reviewer Two 29. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the revenues estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original estimates to reflect six or more months of actual revenue collections. b. All BY-1 estimates have been upate from the original estimates, but reflect less than six months of actual revenue collections. c. Some BY-1 estimates have not been upate from the original estimates to reflect actual revenue collections.. The BY-1 estimates have not been upate from the original estimates or no BY-1 estimates are presente. a 10 Months of actual collection for BY-1 is reflecte in the Explanatory Memoranum 2007-08. Peer Reviewer One Peer Reviewer Two 28
30. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenues presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate revenue are presente. b. No, such prior-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). Please see Pakistan Economic Survey 2006-07, page 74. a Peer Reviewer One Peer Reviewer Two 29
31. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, such prior-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, such prior-year estimates are presente, but only for some iniviual sources of revenue.. No, such prior-year estimates are presente for aggregate revenue only, or they are not presente at all. Central Boar of Revenue (CBR) Year Book 2005-06 presents more etails on each major tax collection even for BY-2. please see part II statistical tables. Only aggregates are available. c Researcher s Response to this Question was "." Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be c The Economics Survey of Pakistan 06-07, which is part of the buget ocuments, in Table 4.3 of the Statistical Appenix, gives revenue for prior years with some iniviual sources specifie such as stamp uties an surcharges on petroleum. Researcher Response: I chose my answer because etails of all revenue estimates for more than one year are not presente in any buget ocument. IBP IBP eitors chose answer "c" to maintain the consistency of the ata across the countries. 30
32. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all revenues reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all revenues are presente in the buget or supporting buget ocumentation. No ata on actual outcomes are available. Researcher s Response to this Question was "." Peer Reviewer One b Peer Reviewer Two A more appropriate response to this question woul be b. The Economics Survey of Pakistan 06-07, which is part of the buget ocuments, in Table 4.3 of the Statistical Appenix, gives actual revenue for FY 04-05 which is BY-3. Researcher Response: I chose my answer because the question is asking about actual of all revenues not some of the revenues. Economic Survey presente actual of some revenues. IBP IBP eitors chose answer "b" to maintain the consistency of the ata across the countries. 33. Does the executive s buget or any supporting buget ocumentation present information relate to the government ebt for the year preceing the buget year? a. Yes, extensive information is presente on the level an composition of government ebt for the year preceing the buget year. b. Yes, information on the level of ebt is presente, but some important etails about the composition of the ebt are exclue. c. Yes, but only information on the level of ebt is presente.. No, information relate to the government ebt for BY-1 is not presente. Pakistan Economic Survey 2006-07, pages 147-160. a Peer Reviewer One Peer Reviewer Two 31
34. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which the ebt figures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for government ebt are presente in the buget or supporting buget ocumentation. Researcher s Response to this Question was "." Peer Reviewer One a Peer Reviewer Two A more appropriate response to this question woul be "a." The Economic Survey 06-07 (p. 150) gives a etaile review of total ebt. The actual numbers are available for FY 05-06 (BY-2) an the stock at the en of 9 month in FY 06-07 (BY-1) are available. Researcher Response: I chose my answer because p. 150 of Economic Survey 2006-07 presents total external ebt not the total ebt that inclues the omestic an floating ebt. IBP IBP eitors chose answer "a" to maintain the consistency of the ata across the countries. Comprehensiveness 35. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on extra-bugetary funs? a. Yes, extensive information on extra-bugetary funs is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key extra-bugetary funs, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on extra-bugetary funs is not presente. PSDP 2006-07 page v & vi present information about extra-bugetary funs (outsie PSDP). c Peer Reviewer One Peer Reviewer Two 32
36. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on intergovernmental transfers? a. Yes, extensive information on intergovernmental transfers is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key intergovernmental transfers, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on intergovernmental transfers is not presente. Explanatory Memoranum 2007-08, pages 42-45 presents this information. a Peer Reviewer One Peer Reviewer Two 37. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on transfers to public corporations? a. Yes, extensive information on transfers to public corporations is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key transfers to public corporations, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on transfers to public corporations is not presente. Feeral Buget in Brief 2007-08, page 15 c Peer Reviewer One Peer Reviewer Two 33
38. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on quasi-fiscal activities? a. Yes, extensive information on quasi-fiscal activities is presente, incluing both a narrative iscussion an, where possible, quantitative estimates. b. Yes, information is presente, highlighting key quasi-fiscal activities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on quasi-fiscal activities is not presente. Peer Reviewer One Peer Reviewer Two 39. Does the executive's buget or any supporting buget ocumentation present information on financial assets hel by the government? a. Yes, extensive information on financial assets is presente, incluing a listing of the assets, a iscussion of their purpose, an an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on financial assets is not presente. Explanatory Memoranum of Feeral Receipts 2007-08 contains this information, i.e., privatization procees, government share in companies, government investment an securities, etc. Peer Reviewer One Peer Reviewer Two 34
40. Does the executive's buget or any supporting buget ocumentation present information on non-financial assets hel by the government? a. Yes, extensive information on non-financial assets is presente, incluing a listing of the assets, an (where possible) an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on non-financial assets is not presente. Peer Reviewer One Peer Reviewer Two 41. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on expeniture arrears? a. Yes, extensive information on expeniture arrears is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key expeniture arrears, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on expeniture arrears is not presente. Peer Reviewer One Peer Reviewer Two 35
42. Does the executive s buget or any supporting buget ocumentation present information on contingent liabilities (such as government loan guarantees)? a. Yes, extensive information on contingent liabilities is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key contingent liabilities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on contingent liabilities is not presente. Researcher s Response to this Question was "." b Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be b. The Economic Survey of Pakistan 06-07 in the Appenix (p.) lists the major loan guarantees to government owne enterprises. Researcher Response: I chose my answer because the question is asking about the ebt liabilities of upcoming buget year. IBP IBP eitors chose answer "b" to maintain the consistency of the ata across the countries. 43. Does the executive s buget or any supporting buget ocumentation present information on future liabilities, such as civil service pensions? a. Yes, extensive information on future liabilities is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key future liabilities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on future liabilities is not presente. Peer Reviewer One Peer Reviewer Two 36
44. Does the executive s buget or any supporting buget ocumentation provie etails on the sources of onor assistance, both financial an in-kin? a. All sources of onor assistance are ientifie iniviually. b. At least two-thirs of, but not all, sources of onor assistance, are ientifie iniviually. c. Less than two-thirs of sources of onor assistance are ientifie iniviually.. No sources of onor assistance are ientifie iniviually. Estimates of Foreign Assistance 2007-08, pages 2-4. a Peer Reviewer One Peer Reviewer Two 45. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on tax expenitures? a. Yes, extensive information on tax expenitures is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key tax expenitures, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on tax expenitures is not presente. Peer Reviewer One Peer Reviewer Two 37
46. Does the executive s buget or any supporting buget ocumentation ientify all earmarke revenues? a. All earmarke revenues are ientifie iniviually. b. At least two-thirs of, but not all, earmarke revenues are ientifie iniviually. c. Less than two-thirs of earmarke revenues are ientifie iniviually.. No earmarke revenues are ientifie iniviually. Researcher s Response to this Question was "." Peer Reviewer One b Peer Reviewer Two A more appropriate response to this question woul be b Government has several eposit an reserve funs which are liste on p. 69 of the Explanatory Memoranum on Feeral Receipts 07-08. Researcher Response: I chose my answer because there is a ifference between earmarke funs an earmarke revenues. Zakat collection in Pakistan is an example of earmarke revenues an that is not reporte in the buget ocument. IBP IBP eitors chose answer "b" to maintain the consistency of the ata across the countries. IBP eitors note the importance of the researcher s comment an the concern that they are expressing over the lack of transparency of Zakat funs. 47. What percentage of expeniture in the buget year is eicate to spening on secret items relating to, for instance, national security an military intelligence? a. One percent or less of expeniture is eicate to secret items. b. Three percent or less, but more than one percent, of expeniture is eicate to secret items. c. Eight percent or less, but more than three percent, of expeniture is eicate to secret items.. More than eight percent of expeniture is eicate to secret items, or the percentage is not available to the public. No explicit information on secret funs is available in the buget ocuments. Peer Reviewer One Peer Reviewer Two 38
The Buget Narrative & Performance Monitoring 48. Does the executive s buget or any supporting buget ocumentation explain how the propose buget is linke to government s state policy goals, by aministrative unit (or functional category), for the buget year? a. Yes, extensive information on the link between the buget an the government s state policy goals, by aministrative unit (or functional category) is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the link between major policy goals an the buget, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the link between the buget an the government s state policy goals is not presente. Buget Speech has explaine the government policy objectives an goals for the buget year by aministrative units. However, PRSP-II ocument have also outline bugetary targets an government policies at the national level. b Peer Reviewer One Peer Reviewer Two 49. Does the executive s buget or any supporting buget ocumentation explain how the propose buget is linke to government s state policy goals for a multi-year perio (for at least two years beyon the buget year)? a. Yes, extensive information on the link between the buget an the government s state policy goals over a multi-year perio is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the major policy goals, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the link between the buget an the government s state policy goals over a multi-year perio is not presente. Peer Reviewer One Peer Reviewer Two 39
50. Does the executive s buget or any supporting buget ocumentation present nonfinancial ata, such as the number of beneficiaries, for expeniture programs? a. Non-financial ata are presente for all programs. b. Non-financial ata are presente for programs representing at least two-thirs of, but not all, expenitures. c. Non-financial ata are presente for programs representing less than two-thirs of expeniture.. No non-financial ata are presente. Pakistan Economic Survey 2006-07, pages 161-255 presents information about expeniture programs an its subsequent beneficiaries such as increase in female enrollments. c Peer Reviewer One Peer Reviewer Two 51. Are the non-financial ata presente useful for assessing how an expeniture program is performing? a. The non-financial ata are very useful for assessing program performance. b. The non-financial ata are mostly useful for assessing program performance. c. The non-financial ata are somewhat useful for assessing program performance.. No non-financial ata are provie or they are not useful for assessing program performance. No etail escription is available for comprehensive analysis such as unit cost, etc. c Peer Reviewer One Peer Reviewer Two 40
52. Does the executive s buget or any supporting buget ocumentation contain performance inicators for expeniture programs? a. Performance inicators are presente for all programs. b. Performance inicators are presente for programs representing at least twothirs of, but not all, expenitures. c. Performance inicators are presente for programs representing less than twothirs of expenitures.. No performance inicators are presente. Buget Speech provies limite information about the performance inicators for expeniture programs. However, Annual Plan 2007-08 provies sector -wise information about performance inicators of expeniture programs. c Peer Reviewer One Peer Reviewer Two 53. Are the performance inicators sufficiently well esigne, such that one can assess whether there has been progress towar meeting policy goals? a. All performance inicators are well esigne. b. Most performance inicators are well esigne. c. Some performance inicators are well esigne, but most are not.. No programs have performance inicators, or they are not well esigne. The ata on some performance inicators are well esigne but some information lacks consistency an accuracy such as health performance inicators. c Peer Reviewer One Peer Reviewer Two 41
54. Are performance inicators use in conjunction with performance targets presente in the executive s buget or any supporting buget ocumentation? a. All performance inicators are use in conjunction with performance targets. b. Most performance inicators are use in conjunction with performance targets. c. Some performance inicators are use in conjunction with performance targets, but most are not.. No performance inicators are use in conjunction with performance targets. Annual Plan 2007-08 contains some information. c Peer Reviewer One Peer Reviewer Two 55. Does the executive s buget or any supporting buget ocumentation present information on policies (both proposals an existing commitments) in at least the buget year that are intene to benefit irectly the country s most impoverishe populations? a. Yes, extensive information on policies intene to alleviate poverty is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policies intene to alleviate poverty, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on policies intene to alleviate poverty is not presente. b For etails please see Annual Plan 2007-08, pages 53-70. Peer Reviewer One Peer Reviewer Two Aitional Key Information for Buget Analysis & Monitoring Please note that the questions in this section ask about information that is generally available to the public. The information nee not be inclue in the executive s buget proposal or supporting ocuments, but may be foun in other ocuments issue by the executive. 42